Annual report and accounts
YEAR ENDED 31st AUGUST 2025
| CONTENTS Trustees' Report Financial Review Statement of Financial Ac�vi�es (P&L) Balance Sheet Notes to the Accounts Independent Examiner’s Report |
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| 3 5 6 7 8 12 |
TRUSTEES' REPORT FOR THE YEAR 1ST SEPTEMBER 2024 TO 31ST AUGUST 2025
Reference and Administra�ve Details of the Charity, its Trustees and Advisors
Charity Name Her�ordshire Chorus Registered Charity Number 281627 Charity's Principal Address 16 Barncro� Way, St Albans, AL1 5QZ Trustees of the Charity Carole Teacher (Chair with effect from 20 November 2024) Clare McConnell (Chair re�red 20 November 2024) Paul Harden (Finance Director) (Elected 20 November 2024) Julian Edwards (Finance Director) (Re�red 20 November 2024) Neil Brinkworth Evelyn Poulton Katherine Hughes John Keogh Philippe Broadhead (Elected 20 November 2024) Beth Chappell (Appointed 7 January 2025)
Musical Director David Temple, MBE
Carole Teacher, Neil Brinkworth, Evelyn Poulton, Katherine Hughes and John Keogh were trustees during the whole financial year to which these accounts relate and also at the date this report was approved. Details of the other trustees’ elec�ons, appointments, re�rements and resigna�ons are set out above.
Objec�ves and Ac�vi�es
The objec�ve of the Chorus is to promote, improve, develop and maintain public educa�on in and apprecia�on of music in all its aspects by the presenta�on of public concerts and recitals to the highest possible standards.
Structure, Governance and Management
The governing document for the Chorus is the Cons�tu�on of Her�ordshire Chorus, the latest version of which was approved by an AGM of the members on 30th November 2011 as amended by the EGM on 13 October 2020.
The Chorus is run by a Council of elected members who meet on a regular basis throughout the year, with annual elec�ons at the �me of the AGM. Council members are the Trustees of the Chorus. There is a Chairman, Finance Director and func�onal directors for a number of key roles. Whilst the Trustees are elected, it is expected that they will only stand for posts for which they have the requisite knowledge and skills. No officer may serve con�nuously in the same post for more than six years which is able to be extended to seven years during periods of excep�onal circumstances. Suppor�ng the Trustees are other Chorus Members who fill other voluntary and un-elected roles. Approximately 50% of the Chorus Members are directly involved in helping with the running of the Chorus in this way. The Musical Director a�ends Council mee�ngs.
benefit published by the Charity Commission in exercising their powers or du�es.
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Related Par�es
There are no contractual transac�ons with Trustees or related par�es to the knowledge of the Trustees. The Trustees have paid certain expenses of the Chorus for which they have been refunded. During the period of Accounts, no Trustees have claimed any personal expenses.
Risk Management
to mi�gate those risks. In par�cular, when se�ng the budget for each year the Trustees consider any factors that could have an adverse impact on the achievement of the budget and make appropriate plans to deal with any such occurrence.
Achievements and Performance: Chair’s Report of behalf of the Trustees
Her�ordshire Chorus delivered a full and varied programme throughout its 2024-2025 concert season, performing an eclec�c selec�on of music in Her�ordshire, London and elsewhere.
A celebra�on of the life of Michael Kibblewhite, who was the Musical Director of Her�ordshire Chorus before September 2000, was organised at Ely Cathedral for September 2024 and we were pleased to be invited to sing alongside many of the choirs with whom he had been chorus master. Michael was an excellent choir trainer. His children's choir, Cantate Junior Choir, won Sainsbury’s Choir of the Year in 2000.
notoriously tricky acapella piece Rachmaninov’s Vespers to a sell-out audience. It was a musical success and we had many compliments from the audience.
We then moved to our Christmas season. Again we were invited to sing in The Willow Founda�on’s annual Christmas concert at St Albans Cathedral on the 2nd December, the first event without co-founder Megs Wilson. We provided a small choir for a tradi�onal Christmas concert in the lovely village of Flamstead on the 11th December, followed by our own annual Christmas concert at Haileybury College on the 15th December.
Early in the season we decided to make another recording, this �me featuring two less well-known Elgar composi�ons, From the Bavarian Highland s and an arrangement of The Snow with choir and two violins. We wanted to pair Elgar’s works with the excellent but rarely performed and unrecorded work by Hubert Parry called De Profundis , which we enjoyed performing in 2022. In addi�on, we decided to include another excellent unrecorded Parry piece called God is our Hope and our Strength . For the project to go ahead we needed to fundraise over £20,000 and were delighted to have reached the total by July 2025 thanks to our Grants team and social media teams. The Elgar pieces were recorded in April 2025 and we are set to record the Parry pieces in November 2025, for release in 2026.
On 8 February 2025, we performed Bach’s St John Passion in St Albans Cathedral, con�nuing our desire to bring powerful stories like this to life by singing in English rather than German.
We returned to St Albans Cathedral on the 31st May to sing Elgar’s The Dream of Geron�us . Both concerts were musically excellent and The Dream of Geron�us was an opportunity to bring a large-scale symphonic work to St Albans.
Lastly, on the 12th July we changed genre to Progressive Rock, with Judge Smith’s Requiem, at Holy Sepulchre, Holborn commonly known as the "Musicians Church”. It was paired with Paul Pa�erson’s more classical Magnificat featuring brass, organ and percussion. The church was filled with brass fanfares, a rock band, tenor soloist, organ and percussion. The audience of Judge Smith fans and compatriots were incredibly enthusias�c and we received some good reviews and audience feedback.
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Our audiences are always enthusias�c, however it has been more difficult to sell �ckets compared to previous years. Our main sources of income remain subscrip�ons and �cket sales.
We have a new marke�ng team and we are seeing early successes in a vastly increased reach of our social media posts. This along with a revitalised approach to our email supporters is likely to bear fruit in the forthcoming season.
our Patrons and Friends, and from our fundraising ac�vi�es including the provision of wedding choirs, bake nights and engagements.
However, we have again been required to increase our subscrip�on levels for 2025-26 to take account of the on-going impact of increased costs. As with previous years we con�nue to plan our concert programme with care, balancing the need to deliver high quality and enjoyable performances for our members and audiences with the requirement to ensure financial probity.
We have welcomed three new Council members this season who are helping to invigorate our ac�vi�es and I want to thank all Council members for the support they have given to me in my first year as Chair. The quality of our choir is superb at the moment and we have a lot of exci�ng ac�vi�es for the next season in addi�on to our recording, including a joint concert with Crouch End Fes�val Chorus to perform Elgar’s The Kingdom at the Royal Fes�val Hall in January 2026. Also in the Royal Fes�val Hall, we have been invited for the third �me by The Game Music Fes�val to sing at their opening event in June 2026.
I am very grateful too for the support of all our members, especially those who have volunteered for a number of ac�vi�es throughout the year and who have helped in the efficient running of the Chorus. Our Musical Director, David Temple MBE, con�nues to inspire the Chorus, and with his leadership we are able to deliver high-quality singing which focuses on exci�ng performances which tell the stories of the music. Our accompanist, Rufus Frowde, is an essen�al part of Chorus life, and a great musician who provides invaluable support to our Musical Director and the Chorus. I thank them both for all that they have done for the Chorus this season.
Carole Teacher Chair, Her�ordshire Chorus 28 October 2025
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Financial review
Her�ordshire Chorus meets its objec�ves as set out in its Cons�tu�on through the promo�on of concerts throughout the year. To ensure that these concerts meet the highest possible ar�s�c standards, the Chorus hires professional orchestras and soloists as required. However, the income arising from �cket sales etc. from such concerts is not sufficient to cover these costs. Accordingly, the Musical Director with Council plan the music programme for the season recognising the financial exposure of these concerts. Fundraising ac�vi�es by members of the Chorus, including obtaining grants and sponsorship, con�nue to support the successful promo�on of these events.
have resulted in steady levels of income across most of our other fund-raising ac�vi�es; the con�nued success of the Grants Team has also supported the wide range of music that the choir performs.
The Chorus has had in existence, for many years, a Conductor’s Circle to encourage regular dona�ons to the New Commission Fund, so that the Chorus can commission new music in the future. The New Commission Fund is a restricted fund to pay for new commissions, their performance and other related ac�vi�es.
As men�oned in the previous Annual Report, the Trustees planned a slightly more expansive budget for the 2024/25 season and with the benefit of the fundraising for our recording our end-of-year posi�on improved to £57,263 (£37,227).
Total reserves now stand at £57,263 (£37,227) of which £24,864 (£355) is within the restricted fund primarily set aside for the recording of the Parry pieces in November 2025.
during the year from individual donors and from our Patrons; this factor led to the improvement in the overall financial posi�on for the Chorus.
I would par�cularly like to men�on a very generous grant of £20,000 from an anonymous donor which has enabled the recording session in November 2025 to take place.
The current reserve posi�on enables the Chorus to manage its costs and plan for concerts prudently. Following the cost-of-living crisis and the consequent rise in infla�on, we observed an increase in all of the costs associated with our performances including venue hire, orchestral costs, and costs of soloists. These significant price increases have now largely ceased making planning a more straigh�orward exercise than in recent years.
The Trustees have prepared a budget for the forthcoming season (2025/6) to support a wide range of concerts. There is some flexibility in the budget to adapt the concert programming as required.
The Trustees have also reviewed the level of subscrip�ons, with the aim of keeping pace with the underlying cost of regular rehearsals and funding concert promo�ons. Increasing our membership numbers is fundamental for our finances, as well as our ability to give the musical performances to which we aspire.
reward than enhancing their own singing experience and seeing the Chorus progress.
challenge of the day-to-day accoun�ng that makes this report possible and to Sharon Neyjahr for managing the payments from Chorus Members including for music and subscrip�ons.
Paul Harden Finance Director, Her�ordshire Chorus 28 October 2025
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Her�ordshire Chorus
| Note | Unrestricted Fund |
Restricted Fund |
Total Funds 2025 |
Total Funds 2024 |
|
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Income | |||||
| Dona�ons and legacies: | |||||
| Membership subscrip�ons | 31,511 | 31,511 | 28,163 | ||
| Gi� aid | 7,864 | 822 | 8,686 | 7,625 | |
| Other dona�ons, grants and sponsorship | 6,893 | 24,305 | 31,198 | 11,312 | |
| Charitable ac�vi�es: | |||||
| Concerts | 31,259 | 31,259 | 35,512 | ||
| Trading ac�vi�es: | |||||
| External engagements and recordings | 11,027 | 11,027 | 7,834 | ||
| Other fund raising ac�vi�es | 8,861 | 8,861 | 21,298 | ||
| Total Income | 97,415 | 25,127 | 122,542 | 111,744 | |
| (Expenditure) | |||||
| Raising funds: | |||||
| External engagements and recordings | (9,240) | (614) | (9,854) | (2,785) | |
| Other fund raising ac�vi�es | (3,002) | (3,002) | (18,322) | ||
| Charitable ac�vi�es: | |||||
| Ar�s�c costs | (39,061) | (39,061) | (37,745) | ||
| Non-ar�s�c costs | (21,485) | (21,485) | (23,480) | ||
| Other: | |||||
| Rehearsal costs | (25,586) | (25,586) | (24,547) | ||
| Other general costs | (3,518) | (3,518) | (2,462) | ||
| Total Expenses | (101,892) | (614) | (102,506) | (109,340) | |
| Net income / (expenditure) | (4,477) | 24,513 | 20,035 | 2,404 | |
| Reconcilia�on between Funds | |||||
| Total funds brought forward | 36,872 | 355 | 37,227 | 34,823 | |
| Total funds carried forward | 32,395 | 24,868 | 57,263 | 37,227 |
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Her�ordshire Chorus Balance Sheet as at 31 August 2025
| Total funds | Total funds | |||
|---|---|---|---|---|
| Note | 2025 | 2024 | ||
| £ | £ | |||
| Current Assets | ||||
| Stock | 2 | 0 | 0 | |
| Debtors | 931 | 1,446 | ||
| Cash at bank | 3 | 65,642 | 46,297 | |
| Total Current Assets | 66,574 | 47,743 | ||
| Liabili�es | ||||
| Creditors falling due within one year | (9,311) | (10,516) | ||
| Net current assets less current liabili�es | 57,263 | 37,227 | ||
| The funds of the charity | ||||
| Unrestricted income funds | 4 | 32,395 | 36,872 | |
| Restricted income funds | 24,868 | 355 | ||
| Total charity funds | 57,263 | 37,227 |
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Notes on the accounts
1) Accoun�ng Policies
a) Basis of prepara�on
Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (second edi�on – October 2019 effec�ve 1 January 2019) - (Chari�es SORP (FRS 102)) and the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102). The Her�ordshire Chorus meets the defini�on of a public benefit en�ty under FRS 102.
The accounts are presented on a fully accrued basis so that the true values of both income and expenditure are shown in the period that they relate to rather than the date that payments may have been received or made. All assets and liabili�es are ini�ally recognised at historical cost or transac�on value.
£500,000.
b) Layout of the accounts
The layout of the income statement follows the disclosure requirements of Chari�es SORP (FRS102). Compara�ves for 2024 have been disclosed.
c) Prepara�on of the accounts on a going concern basis
The accounts are prepared on the basis that the Chorus is a going concern. The Chorus’s reserves at the start of September 2025 were in a good economic state, enabling the Chorus to plan a suitable programme of concerts and recordings.
Looking forward, whilst there is a slightly improved economic outlook, there remains a cost-of-living crisis for many households and the willingness of the public to purchase �ckets for our future concerts is a significant area of financial uncertainty. The Trustees are carefully managing the financial posi�on of the Chorus, and the forthcoming concert season is designed and costed to take account of these uncertain�es. The level of membership subscrip�ons and the payment flexibility has been designed to maintain membership levels and hence future income for the chorus. A prudent budget has been prepared for the 2025/26 financial year. There will be a con�nued emphasis on other fundraising ac�vi�es.
d) Income
Income is recognised when the Chorus has en�tlement to the funds, any performance condi�ons have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants is recognised when the Chorus has en�tlement to the funds, any performance condi�ons a�ached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
related to those concerts.
e) Fund accoun�ng
Unrestricted funds are available to spend on ac�vi�es that further any of the purposes of the Her�ordshire Chorus. Designated funds are restricted funds of the charity which the Trustees have decided at their
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commissioning and promo�on of new choral works and is funded by grants and dona�ons for this purpose.
f) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or construc�ve obliga�on to make a payment to a third party, it is probable that se�lement will be required and the amount of the obliga�on can be measured reliably. Expenditure is classified under the following ac�vity headings:
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Costs of raising funds comprise the costs of fundraising and undertaking external engagements
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Expenditure on charitable ac�vi�es includes the costs of performances and other ac�vi�es undertaken to further the purposes of the charity and their associated support costs.
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Other expenditure represents costs of rehearsals together with those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the ac�vity for which the expenditure was incurred.
g) Debtors
Prepayments are valued at the amount prepaid net of any trade discounts due.
g) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisi�on or opening of the deposit or similar account.
h) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obliga�on resul�ng from a past event that will probably result in the transfer of funds to a third party and the amount due to se�le the obliga�on can be measured or es�mated reliably. Creditors and provisions are normally recognised at their se�lement amount a�er allowing for any trade discounts due.
Accrued income is recognised when cash has been received but the criteria for income to be recognised in the Income Statement has not been met.
i) Financial instruments
Basic financial instruments are ini�ally recognised at transac�on value and subsequently measured at their se�lement value with the excep�on of bank loans which are subsequently measured at amor�sed cost using
2) Grants
The Chorus received a grant of £20,000 from an anonymous donor to record Parry’s De Profundis.
3) Stock
Stock and equipment are not capitalised but at the year-end the principal assets were the Music Library, a stock of CD's and display equipment.
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4) Cash at bank
Comprises accounts at the following Banks and electronic cash providers:
| Year Ended | Year Ended | Year Ended | |
|---|---|---|---|
| Bank | 31 | August | 31 August 2024 |
| Accounts | 2025 | ||
| £ | £ | ||
| HSBC | 15,298 | 9,840 | |
| NatWest | 14,562 | 33,848 | |
| Lloyds | 5,489 | 2,609 | |
| Safron | |||
| Building | |||
| Society | 30,293 | 0 | |
| Total | 65,642 | 46,297 |
5) Reserves Policy
of reserves, or resources, for the organisa�on at the sum of (a) the total costs of the most expensive concert in the forthcoming budget and (b) the next year’s predicted shor�all if any.
Current reserve analysis for year 31 August 2025:
| Budget presented to Council 9 September 2025 | |
|---|---|
| Most expensive concert 2025/26 | £18,550 |
| Shor�all 2025/26 | |
| Required reserves | £18,550 |
| Unrestricted reserves as at 31 August 2025 | £32,395 |
Signed …………………………………. Signed ………………………………. Carole Teacher- Chair Paul Harden – Finance Director Signed on behalf of the Trustees Signed on behalf of the Trustees 28 October 2025 28 October 2025
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INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31[ST] AUGUST 2025
I report on the accounts of the charity for the year ended 31st August 2025 which are set out on pages 7 to 11.
Respec�ve Responsibili�es of Trustees and Examiner
The charity's trustees are responsible for the prepara�on of the accounts. The charity’s trustees consider that an audit is not required for this year under sec�on 144 of the Chari�es Act 2011 (the Chari�es Act) and that an independent examina�on is needed.
It is my responsibility to:
-
examine the accounts under sec�on 145 of the Chari�es Act,
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to follow the procedures laid down in the general Direc�ons given by the Charity Commission (under sec�on 145(5)(b) of the Chari�es Act, and
to state whether par�cular ma�ers have come to my a�en�on.
Basis of Independent Examiner’s Report
My examina�on was carried out in accordance with general Direc�ons given by the Charity Commission. An examina�on includes a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts and seeking explana�ons from the trustees concerning any such ma�ers. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those ma�ers set out in the statement below
Independent Examiner’s Statement
In connec�on with my examina�on, no ma�er has come to my a�en�on:
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1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accoun�ng records in accordance with sec�on 130 of the Chari�es Act; and
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to prepare accounts which accord with the accoun�ng records and comply with the accoun�ng requirements of the Chari�es Act have not been met; or
2) to which, in my opinion, a�en�on should be drawn in order to enable a proper understanding of the accounts to be reached.
Colin Hall M.A.A.T. 93 Austen Paths Stevenage Herts SG2 0NN 28 October 2025
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